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2017 (8) TMI 894 - CESTAT MUMBAIValuation - it was alleged that the price charged by the appellant from its customers through the debit notes was much higher than the sale price claimed to have been charged by it from its consumers - Held that: - Records demonstrate non-production of the documents before adjudicating authority. Therefore, it is not practically possible to appreciate plea of the appellant that it had charged amount lower than the amount charged through debit notes, in absence of documents produced before Tribunal. Time limitation - Held that: - adjudication cannot be said to be time-barred when there was deliberate suppression of sale value in the return. Therefore liability to duty and penalty arises on the facts and circumstances of the case, followed by interest. Appeal dismissed - decided against appellant.
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